Provide Audit Services to Local Government and Police

The procurement will cover the audits of the accounts of all principal local government and police bodies across England that opt-in for the purposes of the appointment of auditors.

United Kingdom-London: Accounting, auditing and fiscal services

2017/S 031-055878

Contract notice

Services

Directive 2014/24/EU

Section I: Contracting authority

I.1)Name and addresses

Public Sector Audit Appointments Ltd
Local Government House, Smith Square
London
SW1P 3HZ
United Kingdom
Contact person: Julie Brown
Telephone: +44 7900931056
E-mail: appointingperson@psaa.co.uk
NUTS code: UK

Internet address(es):Main address: www.psaa.co.uk

I.2)Joint procurement

I.3)Communication

The procurement documents are available for unrestricted and full direct access, free of charge, at:http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB

Additional information can be obtained from another address:

Public Sector Audit Appointments Ltd
Further information can be obtained through the Delta e-tendering system
see URL below
EC1M 5QU
United Kingdom
E-mail: appointingperson@psaa.co.uk
NUTS code: UK

Internet address(es):Main address: http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB

Tenders or requests to participate must be submitted electronically via: http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB

Tenders or requests to participate must be submitted to the following address:

Public Sector Audit Appointments Ltd
Tenders/Request to Participate must be sent via the Delta e-tendering system
see URL below
EC1M 5QU
United Kingdom
E-mail: appointingperson@psaa.co.uk
NUTS code: UK

Internet address(es):

Main address: http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB

I.4)Type of the contracting authority

Body governed by public law

I.5)Main activity

Economic and financial affairs

Section II: Object

II.1)Scope of the procurement

II.1.1)Title:

Audit services for opted-in principal local government and police bodies in England.

Reference number: 227618382

II.1.2)Main CPV code

79200000

II.1.3)Type of contract

Services

II.1.4)Short description:

The procurement will cover the audits of the accounts of all principal local government and police bodies across England that opt-in for the purposes of the appointment of auditors under the provisions of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015. Eligible entities include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Of the current 493 principal local government bodies eligible to opt in, as at 9.2.2017, 282 have responded to the invitation issued on 27 October 2016. The closing date for acceptance is 9.3.2017. PSAA expects to receive acceptances throughout the opt-in period and will maintain an up to date record of bodies joining the scheme on the PSAA website www.psaa.co.ukThe audited bodies covered by the contracts may change over time.

II.1.5)Estimated total value

Value excluding VAT: 185 000 000.00 GBP

II.1.6)Information about lots

This contract is divided into lots: yes

Tenders may be submitted for all lots

The contracting authority reserves the right to award contracts combining the following lots or groups of lots:

6 lots based on an approx. percentage of the overall work by value of scale fees:

Lot1 40 %.

Lot2 30 %.

Lot3 18 %.

Lot4 6 %.

Lot5 6 %.

Lot6 no guaranteed value of work. Provides contingency should all firms awarded lots have conflicts of interest at an audited body.

A successful supplier will be awarded one Lot only unless there is no eligible bid for any one Lot, when a second Lot may be awarded.

II.2)Description

II.2.1)Title:

Audit Services: Lot One — approx 40 percent of overall work by value

Lot No: 01

II.2.2)Additional CPV code(s)

79212300

79210000

79212000

79212100

II.2.3)Place of performance

NUTS code: UK

Main site or place of performance:

United Kingdom.

II.2.4)Description of the procurement:

Auditing the accounts of approximately 40 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.

II.2.5)Award criteria

Price is not the only award criterion and all criteria are stated only in the procurement documents

II.2.6)Estimated value

Value excluding VAT: 74 000 000.00 GBP

II.2.7)Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 60

This contract is subject to renewal: no

II.2.9)Information about the limits on the number of candidates to be invited

Envisaged number of candidates: 9

Objective criteria for choosing the limited number of candidates:

Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.

II.2.10)Information about variants

Variants will be accepted: no

II.2.11)Information about options

Options: no

II.2.12)Information about electronic catalogues

II.2.13)Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: no

II.2.14)Additional information

The contract will include the option at the sole discretion of PSAA to extend the contract term for a further two years.

II.2)Description

II.2.1)Title:

Audit Services: Lot Two — approx 30 percent of overall work by value

Lot No: 02

II.2.2)Additional CPV code(s)

79212300

79210000

79212000

79212100

II.2.3)Place of performance

NUTS code: UK

Main site or place of performance:

United Kingdom.

II.2.4)Description of the procurement:

Auditing the accounts of approximately 30 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.

II.2.5)Award criteria

Price is not the only award criterion and all criteria are stated only in the procurement documents

II.2.6)Estimated value

Value excluding VAT: 55 000 000.00 GBP

II.2.7)Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 60

This contract is subject to renewal: no

II.2.9)Information about the limits on the number of candidates to be invited

Envisaged number of candidates: 9

Objective criteria for choosing the limited number of candidates:

II.2.10)Information about variants

Variants will be accepted: no

II.2.11)Information about options

Options: no

II.2.12)Information about electronic catalogues

II.2.13)Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: no

II.2.14)Additional information

The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.

II.2)Description

II.2.1)Title:

Audit Services: Lot Three — approx 18 percent of overall work by value

Lot No: 03

II.2.2)Additional CPV code(s)

79212300

79210000

79212000

79212100

II.2.3)Place of performance

NUTS code: UK

Main site or place of performance:

United Kingdom.

II.2.4)Description of the procurement:

Auditing the accounts of approximately 18 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.

II.2.5)Award criteria

Price is not the only award criterion and all criteria are stated only in the procurement documents

II.2.6)Estimated value

Value excluding VAT: 33 000 000.00 GBP

II.2.7)Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 60

This contract is subject to renewal: no

II.2.9)Information about the limits on the number of candidates to be invited

Envisaged number of candidates: 9

Objective criteria for choosing the limited number of candidates:

II.2.10)Information about variants

Variants will be accepted: no

II.2.11)Information about options

Options: no

II.2.12)Information about electronic catalogues

II.2.13)Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: no

II.2.14)Additional information

The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.

II.2)Description

II.2.1)Title:

Audit Services: Lot Four — approx 6 percent of overall work by value

Lot No: 04

II.2.2)Additional CPV code(s)

79212300

79210000

79212000

79212100

II.2.3)Place of performance

NUTS code: UK

Main site or place of performance:

United Kingdom.

II.2.4)Description of the procurement:

Auditing the accounts of approximately 6 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.

II.2.5)Award criteria

Price is not the only award criterion and all criteria are stated only in the procurement documents

II.2.6)Estimated value

Value excluding VAT: 11 000 000.00 GBP

II.2.7)Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 60

This contract is subject to renewal: no

II.2.9)Information about the limits on the number of candidates to be invited

Envisaged number of candidates: 9

Objective criteria for choosing the limited number of candidates:

II.2.10)Information about variants

Variants will be accepted: no

II.2.11)Information about options

Options: no

II.2.12)Information about electronic catalogues

II.2.13)Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: no

II.2.14)Additional information

The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.

II.2)Description

II.2.1)Title:

Audit Services: Lot Five — approx 6 percent of overall work by value

Lot No: 05

II.2.2)Additional CPV code(s)

79212300

79210000

79212000

79212100

II.2.3)Place of performance

NUTS code: UK

Main site or place of performance:

United Kingdom.

II.2.4)Description of the procurement:

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.

II.2.5)Award criteria

Price is not the only award criterion and all criteria are stated only in the procurement documents

II.2.6)Estimated value

Value excluding VAT: 11 000 000.00 GBP

II.2.7)Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 60

This contract is subject to renewal: no

II.2.9)Information about the limits on the number of candidates to be invited

Envisaged number of candidates: 9

Objective criteria for choosing the limited number of candidates:

II.2.10)Information about variants

Variants will be accepted: no

II.2.11)Information about options

Options: no

II.2.12)Information about electronic catalogues

II.2.13)Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: no

II.2.14)Additional information

The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.

II.2)Description

II.2.1)Title:

Audit Services: Lot 6 — Contingency provision

Lot No: 06

II.2.2)Additional CPV code(s)

79210000

79212000

79212100

79212300

II.2.3)Place of performance

NUTS code: UK

Main site or place of performance:

United Kingdom.

II.2.4)Description of the procurement:

Auditing the accounts of principal bodies that opt in to the appointing person scheme, where due to independence constraints, it is not possible for any of the five firms awarded Lots 1 to 5 to provide the audit services. Given the nature of this Lot, PSAA cannot estimate its likely value nor guarantee that the firm awarded Lot 6 will receive any work.

Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

II.2.5)Award criteria

Price is not the only award criterion and all criteria are stated only in the procurement documents

II.2.6)Estimated value

Value excluding VAT: 1 000 000.00 GBP

II.2.7)Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 60

This contract is subject to renewal: no

II.2.9)Information about the limits on the number of candidates to be invited

Envisaged number of candidates: 9

Objective criteria for choosing the limited number of candidates:

II.2.10)Information about variants

Variants will be accepted: no

II.2.11)Information about options

Options: no

II.2.12)Information about electronic catalogues

II.2.13)Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: no

II.2.14)Additional information

The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.

Section III: Legal, economic, financial and technical information

III.1)Conditions for participation

III.1.1)Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers

List and brief description of conditions:

Information and formalities necessary for evaluating if the requirements are met: In accordance with Articles 57to 63 of Directive 2014/24/EU and Regulations 57 to 63 of the Public Contracts Regulations 2015 (as amended) and as set out in the selection questionnaire.

III.1.2)Economic and financial standing

Selection criteria as stated in the procurement documents

III.1.3)Technical and professional ability

Selection criteria as stated in the procurement documents

III.1.5)Information about reserved contracts

III.2)Conditions related to the contract

III.2.1)Information about a particular profession

Execution of the service is reserved to a particular profession

Reference to the relevant law, regulation or administrative provision:

III.2.2)Contract performance conditions:

A provider may be required to actively participate in the achievement of social and/or environmental policy objectives.

III.2.3)Information about staff responsible for the performance of the contract

Obligation to indicate the names and professional qualifications of the staff assigned to performing the contract

Section IV: Procedure

IV.1)Description

IV.1.1)Type of procedure

Restricted procedure

IV.1.3)Information about a framework agreement or a dynamic purchasing system

IV.1.4)Information about reduction of the number of solutions or tenders during negotiation or dialogue

IV.1.6)Information about electronic auction

IV.1.8)Information about the Government Procurement Agreement (GPA)

The procurement is covered by the Government Procurement Agreement: yes

IV.2)Administrative information

IV.2.1)Previous publication concerning this procedure

IV.2.2)Time limit for receipt of tenders or requests to participate

Date: 21/03/2017

Local time: 12:00

IV.2.3)Estimated date of dispatch of invitations to tender or to participate to selected candidates

Date: 06/04/2017

IV.2.4)Languages in which tenders or requests to participate may be submitted:

English

IV.2.6)Minimum time frame during which the tenderer must maintain the tender

IV.2.7)Conditions for opening of tenders

Section VI: Complementary information

VI.1)Information about recurrence

This is a recurrent procurement: no

VI.2)Information about electronic workflows

VI.3)Additional information:

The types of local government and police bodies eligible to opt in are set out in schedule 2 of the LAAA 2014. A detailed list of all bodies currently eligible to opt in is available athttp://www.psaa.co.uk/supporting-the-transition/appointing-person/. It should be noted during the duration of the compulsory appointing period, an authority that has previously decided not to opt in or newly established authorities can still apply to opt into these arrangements.

Lot value is expressed in terms of the ‘audited body notional value’ (ABNV), which comprises the published scale fees for 2016/17 for all opted-in bodies. Scale fees from 2018/19 cannot be set until the audit services procurement has been concluded. PSAA will consult with opted-in authorities on the proposed scale of fees in autumn 2017 and will publish the fees applicable in March 2018.

Therefore, bidders will be invited to express their bids as a fixed proportion of the relevant ABNV. The Lot values are estimated assuming a current annual audit value of 37 000 000 GBP per annum but final values will depend on the number of opt-in authorities.

Please note that authorities will not be allocated to a Lot until the procurement is completed and the subsequent appointment consultation processes with opted-in authorities and audit firms have taken place. Auditor appointments will be made by 31.12.2017 for audit years from 2018/19.

For more information, please refer to PSAA’s procurement strategy http://www.psaa.co.uk/supporting-the-transition/appointing-person/procurement-strategy.

Bidders should seek independent legal and commercial advice in relation to the potential value of the opportunity of the scheme as a whole.

PSAA is holding a briefing session at Bevan Brittan offices, Fleet Place House, London from 11:00 to 13:00 on 12.4.2017. Any potential bidder wishing to attend the session must advise PSAA by confirming the names of attendees (maximum of two per firm) by noon on 11.4.2017 toappointingperson@psaa.co.uk

Potential bidders should note that PSAA reserves the right to disqualify potential bidders where there is an actual or potential conflict of interest. Potential bidders will be required to complete and return the Conflict of Interest Declaration as part of its selection questionnaire response.

Expressions of interest in response to this contract notice may be submitted by a single bidder or a consortium providing all consortium members are individually registered with the ICAEW or ICAS. PSAA reserves the right to require each member of the consortium to accept joint and several liability to PSAA.

All values quoted are estimated and approximate values and may be subject to change.

Expressions of interest must be by way of completion and return of the selection questionnaire in accordance with the requirements set out in the selection questionnaire by the date and time specified in IV.2.2

Expressions of interest must be received before the deadline. Bidders are encouraged to submit their submissions well in advance of the stated date and time in order to avoid potential technical issues. Expressions of interest delivered after the date and time specified or to a different address, electronically or otherwise, may not be considered.

PSAA shall not be responsible or accept liability for any costs, charges or expenses incurred by a potential bidder, irrespective of the outcome of the procurement, or if the procurement is cancelled or postponed.

Should you experience any problems with the portal then please contact PSAA.

PSAA reserves the right not to award the opportunity or to award only part or a different arrangement of the opportunity described in this contract notice.

For more information about this opportunity, please visit the Delta eSourcing portal at:

https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB

To respond to this opportunity, please click here:

https://www.delta-esourcing.com/respond/H95Z4X79SB

GO Reference: GO-201729-PRO-9556009.

VI.4)Procedures for review

VI.4.1)Review body

Royal Courts of Justice
Strand
London
WC2A 2LL
United Kingdom

VI.4.2)Body responsible for mediation procedures

VI.4.3)Review procedure

VI.4.4)Service from which information about the review procedure may be obtained

VI.5)Date of dispatch of this notice: